This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September 2017,...
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
Welfare guardianships—ScotlandIn this Practice Note, an incapacitated adult is referred to as the ‘adult’.For information on the legislative framework...
Continuing and welfare powers of attorney—ScotlandWhy grant a power of attorney?Until the coming into force of the Adults with Incapacity (Scotland)...
Financial and property guardianships—ScotlandThis Practice Note describes who can be appointed as financial guardian to an adult over the age of 16 in...
Glossary of Scottish private client words and expressionsThis is a glossary of common words and expressions used in Scottish private client law with...
Guardianship applications in Scotland—court processThis Practice Note describes the court process to appoint a welfare and/or financial guardian to an...
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